ONTOLOGY EXPLORER
accrual
<https://spec.edmcouncil.org/fibo/ontology/FBC/DebtAndEquities/Debt/Accrual>
プロパティと値
| プロパティ | 値 |
|---|---|
| type | Class |
| isDefinedBy | Debt |
| label | "accrual" |
| subClassOf | Role |
| subClassOf | _:c14n859 |
| definition | "the process of accumulating interest or other income that has been earned but not paid" |
| explanatoryNote | "There are legal contractual terms for the accrual of interest, as distinct from the payment of interest." |
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